Issue : Vol 178, Issue 4558

Cross-tax enquiries.

The mitigation of stamp duty land tax is illustrated by means of a practical case study.

Tax relief to encourage investment.

The new investors’ relief has been amended in the committee stage, but there may be further changes to come 

An alternative view on the McQuillan case, capital gains tax entrepreneurs’ relief and the nature of zero.

Most interesting; New alphabet shares; Magazine morass; Compensation paid

The various tax implications relating to residency and domicile of a move to the UK from the Far East.

If IR35 rules are not correctly applied is the main contractor liable?

Availability of reliefs on the incorporation of a property company.

Taxation of compensation from a company that has ceased trading.

The European Commission has published measures to enhance transparency.

Pensions; MOSS; RPI; Tax credits; Seafarers; Double tax treaties

MEPs have called for sanctions against non co-operative tax jurisdictions.

Schemes are too complex, according to LITRG.

Multinationals have made changes as a result of BEPS.